 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | 1924 - 1040 pages
...property. (e) If an exrhnnere would be within the provisions of paragraph (3) of subdivision ib) if it stax+ pnmgraph to be received without the recognition of gain, but also oJ other property or money. then... | |
 | United States - 1939 - 780 pages
...section if it were not for the fact tnat the property received in exchange consists not only of property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gauij if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...this section if it were not for tl fact that the property received in exchange consists not property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...not for the fact that the property received in exchange consists not only of property permitted bj such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | 1940 - 1806 pages
...section If it were not for the fact that the property received In exchange consists not only of property would be required to return their distributive shares...entire undistributed Supplement P net income. But then the gain. If any, to the recipient shall be recognized, but In an amount not In excess of the... | |
 | 1939 - 1030 pages
...section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | 1941 - 1688 pages
...section If It were not for the fact that the property received In exchange consists not only of property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the... | |
 | United States - 1965 - 1110 pages
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...consists not only of stock or securities permitted by paragraph ( 1 ) to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Tax Court - 1943 - 1262 pages
...section If It were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then the gain, if any, to the pursuant to a plan of reorganization "but has the effect of the distribution... | |
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If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition... 
